IRA advisory fee sent directly to client

Client rolled over IRA from one custodian to the next. Previous advisor charged advisory in arrears and sent refund check directly to the client. Client cashed the check.

Will they get a 1099 and have to pay a penalty if nothing is done?

Can they deposit the money back into the IRA and code as a rollover?



Thank you Alan.

It was technically a transfer from one IRA account to another at the same custodian. Prior manager charged a fee in advance in which they refunded pro-rata via check to the client and they cashed it in their bank.

Can the client deposit that amount back into the “transferred” IRA and how should that be coded with Schwab?

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